An entity measures pension expense for its segments on a CASH-PAYMENT basis (the basis used by the CODM), even though its consolidated financial statements use accrual-based pension accounting under Ind AS 19. Under Ind AS 108, this is:

Para 25 of Ind AS 108 requires segment items to be reported in the SAME measure used by the CODM — not necessarily on the same measurement basis as the consolidated statements. When the CODM-basis differs (e.g., cash-basis pension for segments versus accrual-basis at the entity level), the entity must explain the nature of the difference and reconcile to the entity totals. This is a deliberate feature of the management approach.